Registered number: 06525343 Charity number: 1124282 CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 RAPE ANC> ABUSE
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee} CONTENTS Page Reference and administrative details of the Charitable Company. its Trustees and advisers Trustees. report Independent auditor's report on the financlal ststements Statement of financlal activities 8-11 12 Balance sheet 13-14 Statement of cash flows 15 Notes to the financial statements 16-34
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Victoria Beckwith, {appointed Chair 26 November 2024) Tina Powell, Chair (retired 26 November 2024) Naomi Sephton, (apFX)inted as Interim Vice Chair 26 November 2024) (resigned 25 March 2025) Gillian Colbert, Vice Chair (retired 26 November 20241 Linda Isaac, Treasurer Dominique Blondel (resigned 29 October 2024) Ilaria Boncori {appointed 18 November 20241 Loma Mackinnon {appointed 29 October 2024) Ragini Rangarajan (appointed 28 January 2025) Sarah Wilkinson (appointed 24 September 2024} Company regislered number 06525343 Charlty registered number 1124282 Registered office Mailbox 302 Communications House 9 St. Johns Street Colchester C02 7NN Company secretary and Helen Parr CEO Key management Helen Parr and Sarah Clemenlson Independent auditor Griffin Chapman Statutory Auditor Chartered Accountants 4 & 5 The Cedars, Apex 12 Old Ipswich Road Colchester Essex C07 7QR Page 1
CENTRE FOR AcfioN ON RAPE AND ABUSE LIMITED (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDING 31 MARCH 2025 The trustees presenl their annual report together with the financial statements of the Charitable Company, Centre lor Action on Flape and Abuse (which also trades under the name CARA), for the year 1st April 2024 to 31 March 2025. The annual report serves the purposes of both a Trustees. Report and a Directors, Report under company law. The trustees confirm that CARA'S annual report and financial stalements comply with the current stalutory requirements. Ihe requirements of CARA'S governing documenl and the provisions of the Statement of Recommended Practice (SORPI applicable to charities preparing iheir accounls in accordance with the Financial Reporting Standard in the UK and Republic of Ireland IFRS102) (effective 1 January 2019). Since CARA qualifies as small under section 382 oflhe Companies Act 2006. the Strategic report required of medium and large companies under the Companies ACT 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. CARA is governed by its memorandum and articles of association established upon incorporation on 6 March 2009. These were later updated on 19 March 2019. The charity was registered wilh Ihe Charity Commission on 31 May 2008. Oblectives and Activilies a. Policies and objectives Centre for Action on Rape and Abuse (CARA) works with viellms and survlvors of sexual violence and child sexual abuse, provldlng Independent, specialisl support and promoting and representing their rights and needs. CARA works with victims and survivors ol all ages, sexes and genders, providing a range of specialist services, including one-to-one counselling, emolional support, ISVA Ilndependent Sexual Violence Adviser) support Ihrough the criminal justice process, advocacy, support for young people, play Iherapy for children under 12, support for families and group support. Our services are provided face-to-face and remotely, by video link, telephone, e-mail and text. CARA also undertakes activities to increase awareness and underslanding of sexual violence and child sexual abuse, including by working closely with professionals from other agencies and delivering presentations about our work. CARA recognises that women who have experienced sexual violence may need safe, women-only spaces. One floor of our Colchester premises is designated as a women and children-only sale space. CARA provides women-only referral pathways, meaning when women contacl CARA, they can be certain they will only talk to, or meet women workers. Other CARA rooms are in shared buildings. where we provide services for men and boys, women and girls, and people of olher genders. In setting objeclives and planning for CARA'S activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity IPB2)". b. Activities undertaken lo achieve objeclives CARA works in partnership with SERICC Rape and Sexual Abuse Specialist Service and Southend-on-sea Rape Crisis (SOS Rape Crisis) to deliver the Essex Police, Fire and Crime Commissioner contract for the provision ol ISV A and sexual abuse support services across Essex. The partnership has delivered this contract since April 2016, and a new contract has been secured from April 2025 and is in place until at least March 2029. The new contract will be delivered under the partnership name Synergy East. CARA is a member of Rape Crisis England and Wales {RCEWI and is part of the East of England FICEW Regional Nelwork. CARA is also a member of the Survivors Trust. Page 2
CENTRE FOR AcfioN ON RAPE AND ABUSE LIMITED (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDING 31 MARCH 2025 c. Volunteers CARA celebrates ils committed volunteers, who contribute many hours lo the charity. Voluntary roles include counsellors, advocates and volunteers who supporl us with communications activities, including writing conlenl lor our website and social media. A number of fundraising activtties and the work of the Board of Trustees are also provided on a voluntary basis and staff time is regularly volunteered to support fundraising, campaigning and other events. In lolal our volunteers, contribution constitutes approximately 1,000 hours a year. Our sincere thanks go to everyone who volunteers their lime for CARA. Achievemenls and Performance a. CARA'S main achievements Over the year CARA received a total of 1,967 new referrals to our service, including 267 young people113-171 and 81 children under 12. This is an increase of 8°/0 on 20224. We are very proud to have conlinued to provide a range of high-quality seNices designed to meel the needs of victims and survivors, despite facing increasing challenges. These challenges include: Increased demand for our service. Long delays in the criminal justice process, with a backlog of a record 11,900 rapes and sexual oflences waiting to go to court. Adult rape cases are laking an average of more than 2 years to complete in court and CARA is working wilh some victims who have waited up to 6 years for their case to reach court. Working in a context where many statutory Seices, including heallh and social care, are slretched far beyond capacity. This has led to patchy and insufficient provision, often with long waiting times for services. CARA is frequenlly the only agency supporting a victim or survivor, including many wilh complex needs ancvor at high risk ol suicide. Flapidly rising costs, including for rent, room hire and fuel, putting increased pressure on our already stretched resources. Very few of our contracts and grants have included inflationary uplifts. Our compassionate, cornmitted and highly skilled staff team is vital to our ability to continue to provide our services in this difficult environment, and we are extremely graleful for all they do for CARA. Key achlevements and developments in 2024125: Securing the new contract from the Pollce, Fire and Crime Commissioner (PFCC) for Essex. Working as part of the Synergy East partnership. we are delighted lo have been re-awarded the contract for the provision of ISVA and therapeutic services for victims of sexual abuse until at least March 2029. Amplifying Survivors Voices. Throughout the year. CAFIA service-users have shared their lived experience to increase understanding of sexual violence and child sexual abuse and influence service provision through powerful public presentations, participaling in research projecls and sharing artwork, prose and poetry for CARA'S social media campaign for Sexual Abuse and Sexual Violence Awareness week. CARA'S strong and passionate Service-user Forum has been central lo this work. The completion of an Essex-wide pilot projecl, commissioned by Essex County Council. Led by CARA, this project provided specialist sexual violence counselling for viclims of domestic abuse across Essex. The pilot clearly demonstrated the high need for this provision. with over 400 victims and survivors referred lo the setvice. We are extremely pleased that Essex County Council has committed to supporting this work for a further Ihree years, collaborating with the PFCC and adding theirfunding to the PFCC contract. Supporting two Safer Streets projecls. Working closely with Braintree District Council, Colchester City Council and a range of other agencies lo deliver projects to address violence against women and girls in Halslead and the Mile End area of Colchester. Securing a new Nalional Lottery Communily Fund grant. The grant will cover the salary costs of three key members of staff until July 2029, supporting the stability of the CARA team. Page 3
CENTRE FOR ACTION ON RAPE AND ABUSE LIMITED IA company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDING 31 MARCH 2025 Completing an in-depth review of CARA'S governance. The review was facilitated by an external consultant, and highlighted areas for improvement to ensure CARA has robust and effective governance, in line with best practice. As part of this, we have developed a comprehensive Governance Manual and introduced fixed terms of office for trustees and board officers. Changes in the CARA Board of Trustees. Several long-term CARA Irustees have stepped back this year.. Tina Powell, a trustee lor almost 14 years and Chair for 13, Gillian Colbert, a trustee lor 15 years and Vice- Chair for 10, Dominique Blondel. a trustee for 10 years. and Naomi Sephton, a trustee lor 9 years and Interim Vice-chair for 5 months. We would like lo thank them all fortheir huge commilmentto CARA. We welcomed four new Irustees to the CARA Board this year: Ilaria Boncori. Lorna Mackinnon, Ragini Rangarajan and Sarah Wilkinson. Our new Irustees bring a wealth of skills, expertise and energy to the board. b. Key performance indicators Fundraising activilies and income generation Approximately 25Yo of CARA'S income in 2024125 came from contracls and granls provided through the Off ice of the Police, Fire and Crime Commissionerfor Essex {PFCC), distributed Ihrough SERICC Rape and Sexual Abuse Specialist Service. A further 11% of CARA'S income came from a contract from Essex County Council. The other main source of CARA'S income has been from granls, including from the Minislry of Justice126 % ), The Nalional Lollery Communiiy Fund (15%), Saler Streets (6°A) and national and local charitable trusts and other funders (15ty/.) including the Henry Smith Charity, BBC Children in Need, the Provide Foundation. the Charles Hayward Charilable Trust and Braintree Districl and Eastlight Community Fund. A full list of our funders can be found on pages 26- 27 and on the CARA website. Approximately 2% 01 our income has been received from donations, fundraising activities, interest and earned income. Icena Ltd, the social enterprise eslablished by five Rape Crisis Centres in the Easlern Region, including CARA, is in a strong financial position. reporting £129,527 in turnover and £34,000 in profit in March 2025, 8 months into the financial year lyear-end 31st July 20251. Icena has a two-fold social impac1= providing services which empower individuals and create social change and generating sustainable income for rape crisis centres and is a key part of CARA'S long-term sustainability plan. We are extremely grateful lo all the organisalions and individuals who have supported CARA and made our work possible. Financial review a. Going concern After making appropriate enquiries, the trustees have a reasonable expectation that CAFIA has adequate resources lo continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial siatements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. b. Reserves Policy CARA'S policy is thal free unrestricted reserves should be held at a level equivalent to between 3-6 months running costs. On 31 March 2025 our unrestricled reserves stand al £781,570 represenling 5.7 months estimated running costs for 2025126. The Board has agreed that £50,000 ol the surplus inclucjed within unreslricted funds in this year can be used to support our budget lor 2025126. After adjusting for this re-allocation this reduces whal we consider lo be our available reserves to £731,570- which is approximately 5.3 months running costs. Page 4
CENTRE FOR AcfioN ON RAPE AND ABUSE LIMITED (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDING 31 MARCH 2025 Prlnclpal Risks and uncertalnltes CARA is committed to maintaining a strong framework to ensure that risk management is an integral part of our decision-making and that operational, strategic and financial risk is managed appropriately. As part of this, CARA maintains a Risk Register which identifies and monitors high level risks. The Risk Register is reviewed by trustees at every board meeting, and more frequently where risks are known to be volatile. Trustees consider the major risks to which CARA is exposed are primarily around funding, financial sustainability and the potential Ios5 of senior management staff. To mitigale these risks, we- Pursue diverse opportunities to generate income. Keep proper accounting records that disclose, with reasonable accuracy al any time, the financial position ol the charily, and enable regular review of our expenditure to maintain conlrol. Are developing a plan for a more robust, sustainable Senior Management Team. The Board was very pleased to hear that our current CEO. Helen Parr, who had planned lo leave CARA in 2024, has decided lo stay for the time being. Trustees are aware that CARA would be exposed to increased risk related lo the loss of her experience and skills, and we are working to develop a plan lo slrengihen our Senior Management Team. As the first stage of Ihis plan, the Board agreed that CARA'S Head of Operations, Sarah Clemenlson, should have her role re-defined as Deputy CEO, recognising the weallh of experience and skill thal Sarah brings to CARA, providing additional support to the CEO. and embedding a structure ol more shared responsibility Within CARA'S Senior Management Team. Slructure, governance and management a. Constitution CAFIA is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association. b. Methods of appolntmenl or election of Trustees CARA'S managemenl is the responsibility of the trustees who are elected and co-opted under Ihe terms of CARA'S Memorandum ol Association. Trustees, role descriptions and our processes lor succession planning, recruitment, training and induction are detailed in CARA'S Governance Manual. Trustees may, by special resolution, appoint a person who is willing to act as a trustee who applies in the prescribed way to the Board. They may also determine the rotation in which any additional trustees are lo relire. None of the truslees has any beneficial interest in Ihe company. All of the trustees are members ol the company and guarantee to contribule £1 in the event of its winding up. c. Organisatlonal slructure and decision-making policies CARA has a written schedule of matters reserved to the Board and scheme of delegation to clarity what areas the Board cannot or does not intend to delegate through its Chief Executive Off icer. CARA is run by the Chief Executive Officer and Deputy Chief Executive Officer, with Ihe support and oversight of the trustees. Five team rnanagers oversee the day-to-day delivery of CARA services. d. Policies adopted lor the induction and training of trustees CARA has a structured induction and training programme for trustees, which has been reviewed and updated lollowing our governance review. Board pertormance, including of all trustees and the Chair, is reviewed on an annual basis. and training and resources that will help trustees develop the skills they need to flourish as a trustee on the CARA Board may be off ered, encouraging a culture of learning amongst all trustees and supporting them in developing Iheir existing skills and acquiring new skills Ihroughout their time on the CARA Board. Our Chair is a member of the Association of Chairs, and our Treasurer is a member ol the Honorary Treasurer's Forum. Page 5
CENTRE FOR AcnoN ON RAPE AND ABUSE LIMITED IA company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDING 31 MARCH 2025 CARA is a member of Chelmsford CVS, Community 360. Maldon CVS, Tendring CVS and Uttlesford CVS all of which provide Iraining opponunities for good governance. e. Pay policy lor key management personnel Pay and remuneration of key management are set by the trustees, using senior managemenl pay in similar organisations as a benchmark. Related party relationships Icena Ltd is a social enterprise with a board made up of representatives of Rape Crisis Centres from across the Eastern Region, including CARA. Icena Ltd is owned in equal shares by CARA, along with four other charitable enlilies. Tina Powell. former Chair of CARA'S Board of Trustees. was a Director of Icena Ltd during the year but is no longer a member ol Ihe Icena board as ol January 2025. CARA'S Chief Executive Off icer. Helen Parr, is a Director of Icena Lld. Plans lor fulure periods From April 2025, CARA will be working as part of Synergy East to deliver the new PFCC contract. We will also be working as part of a wider partnership to deliver the NHS England Talking Therapies contract in the East of England, providing specialist counselling to victims and suNivors referred by the Sexual Assault Referral Centre ISARC}- The Talking Therapies contract is held by Suffolk-based organisation, Survivors in Transition. CARA will deliver services for both these contracts across Mid and North Essex and Uttlesford. CARA plans lo continue to ofler our current range of seNices, developing the responsiveness and accessibility of our services and reducing waiting times wherever possible. We are confidenl we have Ihe finances in place to achieve this for 2025126. Our funding from the Ministry of Juslice has been extended at its existing level for the year, and we ended 2024125 wilh a higher-than-expecled surplus. Because of Ihis, the Board has agreed thal £50,000 of the surplus included within unrestricted funds in this year can be used to support our budget for 2025126, providing tinancial stabilty for the year and ensuring we are able to maintain our service capacity- Beyond 2025126, CARA'S finances are more uncertain. Many of our costs, including for rent and room hire, fuel and support services, and mosl significantly for Employer's Nalional Insurance Contributions, have increased. Two of our currenl multi-year granls will end in 2026, and we are waiting for a government announcemenl on how much funding will be made available for services for victims and survivors ol sexual violence and child sexual abuse from April 2026. The increased pressure on our existing budgels and the lack of long-term clarity about our funding makes it difficult to plan luture services, agree suslainable pay rises for staff or offer long-lerm contracts of employment. CARA does, however, have a number of multi-year grants in place including our new 5-year granl from the National Lottery Community Fund. We will continue to submit new lunding applicalions on an ongoing basis and do all we can to maintain, and ideally further grow our income to meet our costs and continue lo provide our currenl range of high-qualiiy services. Members, liability The Members ol CARA guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. Statemenl of Trustees. responsibilitles The trustees (who are also the directors ol CARA lor the purpose of company law} are responsible for preparing the Trustees Report and the Financial Statements in accordance with applicable law and Uniled Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Page 6
CENTRE FOR AcfioN ON RAPE AND ABUSE LIMITED (A company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDING 31 MARCH 2025 Company law requires Ihe Irustees lo prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satislied that they give a true and fair view of the stale ol affairs of CARA and of ils incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to- Select suitable accounting policies and then apply them consislently Observe the methods and principles ol the Charities SORP {FRS 102) Make judgements and accounting estimates Ihat are reasonable and prudent State whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statemenls on the going concern basis unless it is inappropriale to presume that the Charitable Company will continue in business. The trustees are responsible for keeping adequate accounting records that are suff icient to show and explain CARA'S transactions and disclose. with reasonable accuracy at any time, the financial position of CARA and enable them to ensure Ihal financial slatements comply with the Companies Act 2006. They are also responsible for safeguarding CARA'S assels, and hence for taking reasonable steps for the prevention and detection of Iraud, and other irregularities. Disclosure of Inlormatlon lo audltors Each of the persons who are Trustees at the time when this Trustees. report is approved has confirmed that: so far as thal Trustee is aware, there is no relevanl audit information of which the charity's auditors are unaware. and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information. Auditors The audilors, Griffin Chapman. have indicated their willingness to continue in office. The designated Trustees will propose a molion reappointing the audilors al a meeting of the Trustees. Approved by order ol the members of the board of trustees on Ig A Js and signed on their behalf by.. Victoria Beckwith Chair of the Board of Trustees Page 7
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CENTRE FOR ACTION ON RAPE AND ABUSE Opinion We have audited the financial statements of Centre For Action on Rape and Abuse (the 'charitable company) for the Year ended 31 March 2025 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Slandard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted AGcounting Practice). In our opinion the financial statements- give a true and fair view of the state of Ihe charitable companls affairs as at 31 March 2025 and of its incoming resources and application of resources. including its income and expenditure for the Year then ended., have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing {UKI {ISAs (UK}l and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial slatements in the United Kingdom, including the Financial Reporting Council's Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial slatements, we have concluded that the Trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have nol identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charitable companrfs ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concem are described in the relevant sections of this report. Page 8
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guaranlee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CENTRE FOR ACTION ON RAPE AND ABUSE (CONTINUED) Other information The other infomiation comprises the information included in the Annual report other than the financial statements and our Auditorfs report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is to read the other infomiation and, in doing so. consider whether the other information is materially inconsistent with the financial stslements or our knowledge obtained in the course of the audit, or otheiSe appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatemenls, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the Work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Trustees, report for the financial Year for which the financial statements are prepared is consistent with the financial statements. the Trustees, report has been prepared in accordan with applicable legal requirements. Matters on which we are required to report by exception In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, report. We have nothing to report in respecl of the following matters in relation to which Companies Act 2006 requires us to report to you rf, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and retums. or certain disclosures of Trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees. report and from the requirement to prepare a Strategic report. Page 9
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CENTRE FOR ACTION ON RAPE AND ABUSE (CONTINUED) Responsibilities of trustees As explained more fully in the Trustees, responsibilities statement. the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements. the Trustees are responsible for assessing the charitable Gompany's ability to Continue as a going concern. disclosing, as applicable. matters related to going concern and using the going concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operation5, or have no realistic altemative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are lo obtain reasonable assurance about whether the financial ststements as a whole are free from material misstatement. whether due to fraud or eOr, and to issue an Auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee thal an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users tsken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, inGluding fraud is detailed below: The engagement partner ensured the engagement team had the necessary skills and knowledge to identify non- compliance with the applicable laws and regulations. We obtained an understsnding of the legal and regulatory requirements applicable to the charitable company and considered that the most significant are the Companies Act 2006, UK financial reporting standards as issued by the Financial Reporting Council, UK taxation legislation, employment law and GDPR. We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with govemance. We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur. We considered the opportunities for fraudulent manipulation of the finanGial statements, including revenue recognition and management override of controls. and delemined the principal risks were related to inappropriate joumal entries to manipulate results and management bias in accounting estimates. We assessed the managements own identification processes and assessment of rtsks, to ensure internal procedures would help identify such issues. We enquire of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations. We reviewed legal correspondence and board meeting minutes to identify any matters of fraud or non-compliance. Page 10
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee> INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CENTRE FOR ACTION ON RAPE AND ABUSE (CONTINUED) Based on Ihis understanding, we designed specific appropriate audit procedures to identify instances of non- compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative eviden as required. Our audit tests covered the treatment of income recognition and reviewed the underfying grant documentation to ensure the correct accounting treatment had been followed. We addressed the risk of management override of intemal controls by testing journal adjustrnents in the year and reviewing these for management bias. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the fsnancial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial staternents, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error. as fraud involves intentional concealment, forgery. collusion. omission or misrepresentstion. A further description of our responsibilities for the audit of Ihe financial statements is located on the Financial Reporting Council's website at: www.frc.or .ukJauditorsres onsibilities. This description forms part of our Auditor's report. Use of our report This report is made solely to the charitable companvs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audil work has been undertaken so that we might state to the charitable company's members those matters we are required to slate lo them in an Auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have fomied. Thomas Maddocks FCA FMAAT (Senior statutory audltor) for and on behalf of Griffin Chapman Statutory Auditor Chartered Accountants 4 & 5 The Cedars. Apex 12 Old Ipswich Road Colchester Essex C07 7QR Date: Ll A Page11
CENTRE FOR ACTION ON RAPE AND ABUSE {A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Nots Income from: Donations and grants Charitable aclivities 26,898 401,406 11.673 349 26,898 1.690.142 11.673 349 16.665 1,446,464 11,793 2,436 1,288.736 Investments Other income Total income 440,326 1,288,736 1,729,062 1,477,358 Expenditure on". Raising funds Charitsble activities 25,423 289,660 25,423 1,603,892 24,924 1,532,227 1,314,232 Total expenditure 315,083 1,314,232 1,629,315 1,557, 751 Net movement in funds 125,243 (25.496) 99.747 (79, 793) ReGon¢iliation of funds: Total funds brought forward Net movement in funds 656,327 125,243 116,317 {25,496) 772,644 99,747 852,437 (79, 793) Total funds carried forward 781.570 90,821 872,391 772, 644 The Statement of financial activities includes all gains and losses recognised in the Year. The Statement of financial aclivities also complies with the requirements for an income and expenditure account under the Companies Acl 2006. The notes on pages 16 to 34 form part of these financial ststements. Page 12
CENTRE FOR ACTION ON RAPE AND ABUSE {A company limited by guarantee) REGISTERED NUMBER: 06525343 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assets Investments 14 50,001 50,001 50,001 50,001 Current assets Debtors 15 23,153 911,447 47,279 746,791 Cash at bank and in hand 934,600 794,070 Creditors.. amounts falling due within one year 16 (112,210) (71,427) Net current assets 822,390 722,643 Total assets less ¢urrent liabilities 872,391 772,644 Total net assets 872,391 772,644 Charity funds Restricted funds Unrestricted funds 17 90,821 116.317 Designated funds General funds 17 200,000 581,570 200,000 456,327 17 Total unrestricted funds 17 781.570 656,327 Total funds 872,391 772,644 The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accor(Jance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Page 13
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guaranlee) REGISTERED NUMBER: 06525343 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 Victoria Beckwith Chair of the Board of Trustees Date.. The notes on pages 16 to 34 form part of these financial statements. Page 14
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows frorn operating activities Net cash used in operating activities 152,983 (114,753) Cash flows from Investing activities Interest received from investments 11.673 11,793 Net cash provided by investing a¢tivltles 11,673 11,793 Cash flows from financing actlvlties Net cash provided by financing actlvlties Change in cash and cash equivalents in the Year Cash and cash equivalents at the beginning of the Year 164,656 (102,960> 849, 751 746,791 Cash and cash equivalents at the end of the Year 911,447 746, 791 The notes on pages 16 to 34 fomi part of these financial statements Page 15
CENTRE FOR ACTION ON RAPE AND ABUSE {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General information The charity is a private company limited by guarantee and registered in England & Wales. The members of the company are the Trustees named on page 1. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Centre For Action on Rape and Abuse constitutes a public benefit entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the entity. Assets and liabilities are initially recognised at historical Gost or transaGtion value unless otherwise stated in the relevant accounting policy. 2.2 Going concern The financial statements have been prepared on a going concem basis, as the Trustees are of the view that the charity wll be able to continue in operational existence for a period beyond 12 months from the date these financial statements are approved. In fomiing their view, they have considered the funds held as at 31 March 2025, along with plans and forecasts for a period of 24 months from the balance sheet date. 2.3 Income All income is recognised once the Charitable Company has entitlement to the income. it is probable that the income will be received and the amount of income receivable can be measured reliably. The recognition of income from legacies is dependent on establishing enlitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charitable Company has sufficient evidence that a gift has been left to them {through knowledge of the existence of a valid will and the death of the benefaclorl and the executor is satisfied that the property in question wtll not be required lo salisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charitable Company. can be reliably measured. Grants are included in the Statement of financial activtties on a receivable basi5. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Income tax recoverable in relation to investment income is recognised at the lime the investment incoma is r8ceivable. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the seNice. Page 16
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each activity- Direct costs attributable to a single activity are allocated direclly to that aGtivity- Shared costs which conlrtbute to more than one activity and support costs which are not attributable to a single aGtivity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the porbon of the asset's use. Expenditure on raising funds includes all expendilure incurred by the Charitsble Company to raise funds for its charitable purposes and indudes costs of all fundraising activities events and non- charitable trading. Expenditure on charitable activities is incurred on direcuy undertaking the activities which further the Charitable Companqs objectives. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Government grants Grant income is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not condilional on the delivery of a specific perf0mlan by the charity, are recognised when the charity becomes unconditionally entitled to the grant. 2.6 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Company. this is nomially upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.7 Taxation The Charitable Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly, the Charitable Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Acl 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. Page 17
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) 2.8 Investments Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value al the Balance sheet date. unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses. whether realised or unrealised, are combined and presenled as 'Gainsl{Losses) on investments, in the Statement of financial activities. Investments in associates are valued at cost less provision for impaimient. Investments held as fixed assets are shown at cost less provision for impairment. 2.9 Debtors Trade and other debtors are recognised at the settlement amount after any trade di5¢0unt offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.10 Cash at bank and in hand Cash al bank and in hand includes cash and short-temi highly liquid investments with a short maturity of three months or less from the datè of acquisition or opening of the deposit or similar account. 2.11 Liabilities and provisions Liabilities are recognised when there is an obligation al the Balan sheet date as a result of a past event, il is probable that a transfer of economic benefit will be required in settlement. and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the Charitable Company anticipates it will pay to S8tt18 the debt or the amount it has received as advanced payments for Ihe goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. 2.12 Financial instruments The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.13 Operating leases Rentals paid under operating leases are charged to the Statement of financial activities on a straight line basis over the lease temi. Page 18
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guaranlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued 2.14 Pensions The Charitable Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charitable Company to the fund in respect of the Year. 2.15 Fund accounting General funds are unrestrict8d funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes. Designated funds comprise unre5trtcted funds that have been set aside by the Trustee5 for parlicular purposes. The aim and use of each designated fund is set out in the notes to the financial staterT7ents. Restricted fvnds a funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charitable Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes lo the financial stalements. Investment income, gains and losses are allocated to the appropriate fund. Critical accounting estimates and areas of judgment Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of fubjre events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions- The Charitable Company makes estimates and assumptions conceming the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. There are no estimates and assumptions that are considered to have a significant risk of causing a material adjustment to the carrwng amounts of assets and liabilities within the next financial year. Income from donations and grants Unrestricted funds 2025 Total funds 2025 Total funds 2024 Donations 26,898 26.898 16,665 Details of local govemment grants can be found in the Statement of Funds note 18. Page 19
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activities Unrestricted Restricted funds funds 2025 2025 Total funds 2025 rolal funds 2024 Main activities 401.406 1.288,736 1,690.142 1,446,464 Total 2024 401,406 1,045.058 1.446,464 Within the unrestrtcted funds income above. CARA received £401,406 (2024: £401.4061 from SERICC to work in partnership, as Synergy Essex. to help deliver the Essex Police, Fire and Crime Commissioner contract for the provision of sexual abuse support services across Essex. Investment income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Bank interest 11,673 11,673 11,793 Other incoming resources Unrestricted funds 2025 Total funds 2025 Total funds 2024 Other incoming resources 349 349 2,436 Page 20
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on raising funds Costs of raising voluntary income Unrestrlcted funds 2025 Total funds 2025 Total funds 2024 Wages and salaries 25,423 25,423 24,924 A proportion of the CEO'S payroll costs are attributed to the cost of raising funds, being 400/0 of the total cost. Analysis of expenditure on charitable activities Summary by fund type Unrestricted Restricted funds funds 2025 2025 Total 2025 Total 2024 Core activities Outreach expenses Counselling, sessional fees and social groups Wages and salaries 81,807 14.474 62,281 131,098 135,692 37,715 151,397 989,428 217,499 52,189 213,678 1.120.526 187,228 43,915 228,869 1,078,215 289,660 1,314,232 1,603,892 1,532,227 Total 2024 382, 072 1,150,155 1,532,227 Page 21
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. Analysis of expenditure by activities Activities undertaken directly 2025 Support costs 2025 Total funds 2025 Total funds 2024 Core activities Outreach costs Counselling. sessional fees and social groups Wages and salaries 142,834 52,189 213.678 1.120.526 74,665 217,499 52,189 213.678 1,120,526 181,228 43,915 228,869 7,078,215 1.529,227 74,665 1,603,892 1,532,227 Total 2024 1.454,296 77,931 1,532,227 Analysis of support costs Total funds 2025 Total funds 2024 Premises costs Office and administration costs Insurance 19.583 13,413 4,119 27.239 4,686 4,860 340 378 17,783 10,641 4,Q75 36, 249 4. 124 4,170 540 349 IT and computer costs Bookkeeping and financial support Audit fees Volunteer expenses Bank charges Other support costs 47 74,665 77,931 Page 22
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Auditorfs remuneration 2025 2024 Fees payable to the Charitable Companvs auditor for the audit of the Charitable Companvs annual accounts 4,150 3,475 Fees payable to the Charitable Companls auditor in respect of: Other financial seNices 3.613 3.852 12. Staff costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension schemes 1,038,580 85,867 21.502 995.217 87,509 20,413 1,145,949 1.103,139 The average number of persons employed by the Charitable Company during the Year was as follows: 2025 2024 Practitioners, advisers and co-ordinators Administration and management 30 28 36 35 No employee received remuneration amounting to more than £60.000 in either year. The key management personnel of the charity comprise the trustees and Ihe senior management leam as listed on page 1. The total amount of employee benefits (including employer pension contributions) received by key management personnel for their services to the charity was £103,823 {2024.' £102,435). 13. Trustees. remuneration and expenses During th8 Year, no Trustees received any remuneration or other benefits (2024 - £MIL). During the Year ended 31 March 2025. expenses totalling f255 for travel costs and training were reimbursed to 2 Trustees (2024 - no trustee expenses were reimbursed). Page 23
CENTRE FOR ACTION ON RAPE AND ABUSE {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Fixed asset investments Investment in associate ompanies Cost or valuation Additions 50,001 At 31 March 2025 50,001 Net book value At 31 March 2025 50,001 The charitab5e company is a Shareholder in Icena Ltd, a social enterprise incorporated in England & Wales. Associates The following was a subsidiary undertaking of the Charitsble Company: Name Company Principal activity number Class of shares Holding Icena Ltd - year ended 31 July 2024 12100766 Social Enterprise providing training and consultancy covering sexual discrimination and violence Ordinary 200/0 The financial results of the subsidiary for the year were- Name ProfiUILoss) I Surplusl (Deficit} for the year Net assets Icena Ltd - year ended 31 July 2024 84,621 {79,090) Page 24
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarant88) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Debtors 2025 2024 Trade debtors Other debtors 9.900 188 33,613 447 Prepayments and accrued income 13,065 13,2t9 23,153 47,279 16. Creditors: Amounts falling due within one year 2025 2024 Trade creditors Other taxation and social security Accruals and deferred income 21,338 21,196 69,676 16.399 23,168 31,860 112,210 71,427 2025 2024 Deferred grant in¢ome Defeed income at l April 2024 Resources deferred during the Year Amounts released from previous periods 22.500 59,561 (22,500) 22,500 Deferred income at 31 March 2025 59,561 22,500 Page 25
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statement of funds statement of funds - current Year Balance at 31 March 2025 Balance at 1 April 2024 Income Expenditure Unrestricted funds Deslgnated funds Designated Funds- all funds 200,000 200,000 General funds General reserves 456.327 440.326 (315.083} 581.570 Total Unrestricted funds 656.327 440,326 {315,083) 781,570 Restricted funds Ministry of Justice Essex County Council Nalional Lottery Community Fund Navigators Project National Lottery Community Fund - Supporting CARA Henry Smith Foundation Colchester City Council - Mile End Safer Streets BBC Children in Need Braintree District Council - Halstead Safer Streets 451,948 197.880 (451,948) (196,532) 865 2,213 127,123 (127,123) 51,726 10,000 125,000 110,000 (135,061) (110.000) 41,665 10,000 58,875 47,840 (58,875) (39,733) 5,147 13,254 220 40,000 30,000 25,000 25.000 (40.220} (30,0001 (20,000) (25,000) (15,911) Provide Foundation Charles Hayward Foundation PFCC Violence and Vulnerability Feel Well Fund 7,500 12,500 15,911 Braintree District and Eastlight Community Fund Chelmsford Health Inequalities Fund Tendring Community Safety Partnership Chelmsford City Council Community Safety Fund 10.125 10,000 10.000 10,000 {12,625) {10,000) {10,000) 7,500 6,000 {6,000) (5,883) Tendring Hyper Local Fund 5,883 Page 26
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statement of funds (continued) Statement of funds - current Year (continued) Balance at 31 March 2025 Balance at 1 April 2024 Income Expenditure Homes for Ukraine Community Grants Programme East of England Co-op Community Cares Fund Colchester Catalyst Charity Other Funds including other Colchester Community Safety Partnership and Colchester City Council Funds 5,270 (1,720) 3.550 5,000 3.800 (5,000) (3,800) 140 8,800 18,8011 139 116,317 1,288.736 {1.314,232) 90,821 Total of funds 772,644 1,729.062 {1,629,315) 872,391 Page 27
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Stalement of funds (continued) Statement of funds - prior Year Balance at 31st March 2024 Balance at 1 April 2023 Income Expenditure Unrestricted funds Designated funds Designated Funds - all funds 200,000 200,000 General funds General reserves 431,023 432,300 (406,996) 456,327 Total Unrestricted funds 631.023 432.300 (406. 996) 656.327 Restricted funds Ministry of Justice National Lottery Community Fund Supporting CARA National Lottery Community Fund Navigators Project Essex County Council Henry Smith Foundation Feel Well Fund Braintree District Council - Halstead Safer Streets Project BBC Children in Need Colchester Catalyst Charity violen and Vulnerability Community Safety Fund Charles Hayward Foundation Colchester City Council - Mile End Safer Streets PFCC Community Safety Fund North East Essex Health and Wellbeing Community Safety Fund Braintree District and Eastlight Community Fund 414,612 (414,612) 75,207 130.910 (154,391) 51,726 123,420 115.430 62,500 (123,420) (114.565) (85,000) (27.273) 865 10,000 15,911 32.500 43, 184 2.083 13.521 42,648 31,360 22,803 (44.511) (39, 734) (19,003) 220 5,147 3, 800 20.000 15,000 (20. 000) (7, 500) 7,500 19.625 14,000 (19,625) (14,000) 13,729 (13, 729J 10. 125 13.500 10,000 (13,500) (4,117) 10,125 5,883 Tendring Hyper Local Fund Page 28
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guaranlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statement of funds (continued) Statement of funds - prior Year (continued) Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Essex Community Foundation Funds Mid and South Essex Community Partnership Fund 17,511 (17,511) 5.333 8,221 (5,333) (12,331) Other Funds 9,250 5,740 221.414 1,045,058 (1, 150, 155) 116,317 Total of funds 852.437 1,477,358 (1,55T.751) 772, 644 Page 29
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Statement of Funds infomiation The amounts shown in the previous note which are carried forward relate to expenditure which will take place after tho year end in accordance with terms and condition5 of the grant. The funding received is given for the various activities of the charity- The restricted grants are awarded for specific purposes and therefore expended in accordance with the terms and conditions of the award and is expended in the timeline specified by the funder. Funding for the year to 31 March 2025 has been received for the purposes as follows.. Within unrestricted funds under Charitable Activities £401.406 (2024- £401,406) relales lo inGome received from 3rd Party Payment SERICC. to work in partnership, as Synergy Essex, to deliver the Essex Police, Fire and Crime Cornmissioner contract for the provision of sexual abuse support services across Essex. The money received was used for the main activities of the charity covering Costs such as staff salaries, sessional counselling fees and premises expenses. Ministry of Ju5tice- to support the provision of ISVAS and provide specialist counselling. The National Lottery Communty Fund has provided three grants during the period, Supporting CARA, which ended July 2024 and contributes to the salary costs of key staff and was replaced by a new 5 year 'Supporting CARA (continuation). grant from August 2024. Grant funds were also received via SERICC Rape and Sexual Abuse Specialisl service from The National Lottery Community Fund for the 'Navigators Project, which will continue for a further year. Essex County Council funding shared with our Synergy Essex Partners to provide specialist sexual violence counselling for victims of domestic abuse. BBC Children in Need - to fund child therapists. salaries and sessional fees. The Henry Smith Foundation provides Iwo grants - one to provide funding for the core activities of the harity and another to support CARA'S Integrated Support service. Colchester City Council- Mile End Safer Streets to support specialist counselling in Mile End Colchester. BBC Children in Need - to fund child therapists, salaries and sessional fees. Braintree District Council Safer Streets - to support specialist counselling in Halstead. Essex Community Foundation grants - from the Provide Foundation towards core operating costs. from the East of England Co-op Community Cares Fund to support the CARA service user forum and Homes for Ukraine Community Grants Programme administered by Essex Community Foundation on behalf of Essex County Council for the on-going support of Ukrainian Nationals who have been victims of sexual violence or abuse. Charles Hayward Foundation - supporting CARA'S Integrated Support service. PFCC Violence and Vulnerability Community Safety Fund - to support specialist counselling for your people. The Braintrèe District and Eastlighl Community Fund to provide specialist counselling in Braintree. The Feel Well Fund supporting CARA'S Integrated Support service. Page 30
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Colchester Catalyst to support young victims of sexual violence and abuse. Tendring Hyperlocal Fund - to support young victims of sexual abuse in Harwich. Colchester City Council - Public health fund grant to support CARA'S Integrated Support service. Colchester Safety Partnership- to support specialist counselling for young people in Colchester. Tendring Safety Partnership - to support counselling in Tendring. Chelmsford City Council - two grants were received both supporting specialist counselling in Chelmsford. 19. Summary of funds Summary of funds - current Year Balance at 31 March 2025 Balance at 1 April 2024 Income Expenditure Designated funds General funds 200.000 456,327 116,317 200,000 581,570 90,821 440.326 (315,083) 1,288,736 (1.314.232) Restricted funds 772.644 1.729.062 (1,629,315) 872,391 Summary of funds - prior Year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Designated funds General funds Restricted fijnds 200,000 431,023 221.414 200,000 456.327 116,317 432,300 (406,996) 1.045.058 (1, 150, 155) 852.437 1.477,358 (1,557, 151) 772, 644 Page 31
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 20. Analysis of net assets between funds Analysis of net assets between funds - current year Unreslricted Restricted funds funds 2025 2025 Total funds 2025 Fixed asset investments Current assets Creditors due within one year 50,001 843.779 {112,210) 50,001 934,600 (112,2101 90.821 Total 781.570 90,821 872,391 Analysis of net assets between funds- prior year Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Fixed asset investments 50,001 677, 753 (71,427) 50,001 794, 070 (71.427) Current assets Creditors due within one year 116,317 Total 656,327 116,317 772, 644 21. Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Net incomelexpenditure for the year las per Statement of Financial Activities) 99,747 (79, 793) Adjustments for: Interest received from investments Decreasel{increase) in debtors Increase in creditors (11,673) 24,126 40,783 (11.793) (36,229) 13,062 N8t cash provided byl(used in) operating activities 152,983 (7 14, 753) Page 32
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarante8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 22. Analysis of cash and cash equivalents 2025 2024 Cash in hand 911,447 746, 791 Total cash and cash equivalents 911,447 746, 791 23. Analysis of changes in net debt At 1 April 2024 Cash flows At 31 March 2025 Cash at bank and in hand 746,791 164,656 911,447 746,791 164,656 911,447 24. Operating lease commitments Al 31 March 2025 the Charitable Company had commitments to make future minimum lease payTnents under non-cancellable operating leases as follows.. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 15.027 14,803 14,911 25,077 Total 29,830 39,982 The following lease payments and changes in lease payTnents have been recognised in the Statement of financial activities.. 2025 2024 Operatlng lease payments Operating lease rentals Changes in leasè payments arising from COVID-19 related rent oncessions 59,430 50.493 The charity operales from a number of sites which are leased primarily on a short term basis. Page 33
CENTRE FOR ACTION ON RAPE AND ABUSE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 25. Members. liability Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while helshe is a member. or within one year after helshe ceases to be a member. such amoLsnt as may be required. not exceeding £1 for the debts and liabilities contracted before helshe ceases to be a member. 26. Related party transactions Owing to the nature of the charity and the composition of the board of trustees being drawn from public and private sector organisations, transactions may take place with organisations in which trustees have an interest. During earlier years the charity invested £50,000 of unrestricted funds into Icena Ltd an entity in which certain key management personnel of CARA are directors, to support the growth and development of Icena Ltd. This investment is interest tree and will be re-paid in the future as agreed beeen the parties. This investment remains. Helen Parr was CEO and company SeCtary of CARA and a director of Icena Ltd for the year. Page 34